It’s so contractually tight they didn’t pay it. And they probably won’t pay it again in the future. And what will we do about it ? Budgeting on a regular amount of HKPA is equally uncertain. Ask a 747 guy. Or anyone who’s had long term illness. Save 20% of your salary every month. And then, ADB comes along. And it’s Happy Days. Or not. Least the tax is covered and you’re not playing catch up every year with a tax loan. Even the very idea of a loan to pay tax is bonkers. And granted the info was well intentioned, however the IRD’s altruism does not extend to offering instalment payments on an ongoing basis.